TAXATION LAW & PRACTICE

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to;

CO1. Understand the provisions of the Income Tax Act, 1961, the difference between direct and indirect tax and assessment of Firm and AOP.                       

CO2. Gain the working knowledge of assessment of HUF.

CO3. Understand special provisions of income tax related to the assessment of companies.                             

CO4. Develop an understanding of the different residential status and assessment of non- Resident Indians.

CO5. Understand the concept of tax planning, avoidance, evasion and management and differentiate between them.

CO6.  Develop an understanding of individual tax planning having different types of income.       

Interactive Lectures, class Discussion, Tutorial, Assignments & Application based questions

Class test, Semester end examinations, Quiz, Solving Numerical problems in tutorials, Assignments, Class Presentation